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TMI Blog2019 (7) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... rimary responsibility of the manufacturer-exporter to bring the goods to the gateway port - It is only in the scheme of foreign trade, by way of facilitation that from the ICD the goods are with the custodian for transport to the Gateway port, however, the appellant as a manufacturer-exporter incurs the expenditure till the time the goods are put on the vassal at the Gateway port. The place of removal in the case of export is the gateway port, and all the expenses incurred by way of services received by the appellant, they are entitled to cenvat credit. Appeal allowed - decided in favor of appellant. - Appeal No. E/51590/2018-SMC - FINAL ORDER NO. 50845/2019 - Dated:- 7-3-2019 - Shri Anil Choudhary, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-CX dated 28th February, 2015 wherein it has been clarified as regards 'the place of removal' in the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacture and goods are handed over to the shipping line after LEO is issued. It is the responsibility of the shipping line to ship the goods to the foreign buyer and the exporter having no control over the goods. In such a situation transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacture-exporter and place of removal would be this Port/ICD/CFS. Accordingly it appeared to the Revenue, the appellant-assessee is not entitled to the Cenvat Credit on the aforementioned services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter is entitled to payment of his goods, only on producing evidence that the goods as mentioned in the bill of lading‟ have been loaded on the vessal. Thus, it is the primary responsibility of the manufacturer-exporter to bring the goods to the gateway port. It is only in the scheme of foreign trade, by way of facilitation that from the ICD the goods are with the custodian for transport to the Gateway port, however, the appellant as a manufacturer-exporter incurs the expenditure till the time the goods are put on the vassal at the Gateway port. Accordingly, I hold that the place of removal in the case of export is the gateway port, and all the expenses incurred by way of services received by the appellant, they are entitled to cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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